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wiki/concepts/Account-Reconciliation.md

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+---
+title: "Account Reconciliation"
+type: concept
+tags: [finance, accounting]
+sources: [finance-bookkeeper-controller]
+last_updated: 2026-05-02
+---
+
+## Definition
+账户调节（Account Reconciliation）是将总账（GL）余额与支持明细或分账余额进行核对的流程，确保每个账户的余额准确、完整、有据可查。
+
+## Purpose
+- 检测和纠正错误
+- 确保财务信息的准确性
+- 满足审计要求
+- 发现异常或欺诈信号
+
+## Core Template Structure
+
+### Balance Summary
+| Source | Amount |
+|--------|--------|
+| GL Balance (per trial balance) | $[X] |
+| Reconciliation Balance (per supporting detail) | $[X] |
+| **Difference** | **$[X]** |
+
+### Reconciling Items
+记录所有待处理差异，包括日期、描述、金额、状态和解决日期。
+
+### Adjusted Balance
+| Item | Amount |
+|------|--------|
+| GL Balance | $[X] |
+| + Reconciling Items | $[X] |
+| **Reconciled Balance** | **$[X]** |
+| Subledger / Support Balance | **$[X]** |
+| **Variance** | **$0** |
+
+## Common Reconciliation Types
+- 银行账户调节
+- 信用卡调节
+- AR aging 与 GL 核对
+- AP aging 与 GL 核对
+- 预付账款与摊销计划
+- 固定资产与折旧
+- 递延收入滚动表
+- 关联方交易调节
+- 权益变动调节
+- 工资税负债与申报表
+
+## Core Principle
+> "Reconciliation is not a chore — it's a detective process. Every unreconciled difference is a story waiting to be understood."
+> — Dana, Bookkeeper & Controller Agent
+
+## Related Concepts
+- [[Month-End-Close-Process]]
+- [[Journal Entry]]
+- [[Internal Controls]]
+- [[Audit Readiness]]